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Production Costs of Machine Elements Estimated in the Design Phase

  • Dorota Więcek
  • Dariusz Więcek
Conference paper
Part of the Advances in Intelligent Systems and Computing book series (AISC, volume 637)

Abstract

This paper presents an approach for production costs estimation at the stage of machine elements design, based on the variant set of cost drivers and the corrected values of this set. The proposed costing method is based on a formalised description of information about constructional, manufacturing and organisational features related to the designed element, and a model of estimating production costs of machine elements based on Activity Based Costing, and is adjusted to unit and small lot production systems.

Keywords

Production process design Cost estimation Activity based costing 

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Copyright information

© Springer International Publishing AG 2018

Authors and Affiliations

  1. 1.Faculty of Mechanical Engineering and Computer ScienceUniversity of Bielsko-BialaBielsko-BialaPoland

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